That tax rate is corporation tax, not a personal tax. Does any European country have a 50% corporation tax?

You're right if you start looking at "Well I run my own company so the cost compared to paying myself that cash as a dividend is much smaller", but that only really applies to those of us who do run our own small companies, own them fully and run them profitably, and have already pumped their personal earnings up to that level. And then we're on to a question about what that box is for and why it's needed, is it a company asset or a personal one?

And remember that you get to apply the same percentage discount to any other machine - your 15K apple box may come down to a conceptual £5K hit on your pocket, if you're paying 50% personal tax on top of the company taxes, but a £4-5k Zen 3 box with dual nvidia 3090s in it will come in at £1333-£1600 by the same metric and quite likely perform better...

If you can run your business on a Zen box with an Nvidia 3090 in it, good for you!

I mean, if you're not running macos-specific stuff, then a top-end Zen3 box with a couple of 3090s in it is going to have more grunt than a 15k mac pro with a Xeon and a Vega II Duo.

But I wasn't really here to talk about comparative value anyway - this was a tax discussion!

Not sure what needs to be discussed there, I know how much tax I pay and which tools I need to get my job done.

Back at the top you seemed to be saying that the entire spend would come off tax, that's I think why people picked you up.

I think you are talking to the wrong poster ;-)

Sure it's not the first time!